FAC Explorer

Finding 966494 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 300906
Organization: Portland State University (OR)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The University reported an incorrect enrollment status change to NSLDS, failing to align with the actual withdrawal date of February 4, 2023.
  • Impacted Requirements: Compliance with 34 CFR 690.83(b)(2) and 685.309, which mandates reporting enrollment changes within 60 days.
  • Recommended Follow-Up: Strengthen internal controls to ensure accurate reporting of enrollment effective dates to NSLDS.

Finding Text

Criteria or specific requirement: Per 34 CFR 690.83(b)(2) and 685.309, an institution must report any enrollment status changes, including the date of the change per the institution’s reporting system, to the National Student Loan Data System (NSLDS) for participating students within 60 days of the change. Condition: As part of the March 4, 2023, roster submission of enrollment status changes, the University reported an effective enrollment status change of February 20, 2023 for a student who received both a Federal Pell Grant and Direct Student Loans during the fiscal year. Per the University’s records, the student had withdrawn from the University on February 4, 2023. The University incorrectly reported the effective enrollment status change to NSLDS. Questioned costs: None. Context: We tested 40 students that were disbursed a Federal Pell Grant and/or a Federal Direct Loan during the fiscal year to determine the University’s compliance with enrollment reporting. We noted one student within our sample whose enrollment effective date per the University’s records did not agree to the enrollment effective date that was reported to NSLDS. Cause: The University did not have adequate internal controls in place to ensure that it fully complied with federal student enrollment reporting requirements for the Title IV Student Financial Aid program. Effect: Enrollment reporting assists lenders in the determination of whether a borrower should be moved into loan repayment status or if they are eligible for an in-school deferment. If an institution fails to accurately report effective enrollment status changes, a borrower’s repayment responsibilities may be reported incorrectly and result in either a lack of timely repayments by the borrower or the student being inappropriately moved into loan repayment status. Repeat finding: No Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates reported to NSLDS agree to the enrollment effective dates per the University’s records. View of responsible official: The University agrees with the finding.

Categories

Student Financial Aid Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 390048 2023-003
    Significant Deficiency
  • 390049 2023-002
    Significant Deficiency
  • 390050 2023-003
    Significant Deficiency
  • 390051 2023-001
    Significant Deficiency
  • 390052 2023-002
    Significant Deficiency
  • 390053 2023-003
    Significant Deficiency
  • 966490 2023-003
    Significant Deficiency
  • 966491 2023-002
    Significant Deficiency
  • 966492 2023-003
    Significant Deficiency
  • 966493 2023-001
    Significant Deficiency
  • 966495 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Office of Federal Student Aid - Federal Direct Student Loans $81.76M
84.063 Office of Federal Student Aid - Federal Pell Grant Program $34.09M
84.425 Covid-19 - Education Stabilization Fund - Institutional Support $8.04M
84.425 Covid-19 - Education Stabilization Fund - Strengthening Institutions Program $2.65M
84.007 Office of Federal Student Aid - Federal Supplemental Educational Opportunity Grants $1.36M
84.425 Covid-19 - Education Stabilization Fund - Student Financial Aid $1.30M
84.033 Office of Federal Student Aid - Federal Work-Study Program $939,866
84.365 Diverse Inclusive Collavorative Educators Pluss (dice Pluss) $759,317
84.379 Office of Federal Student Aid - Teacher Education Assistance for College and Higher Education Grants (teach Grants) $741,071
81.122 Electricity Research, Development and Analysis $602,488
93.432 Mental and Behavioral Health Education and Training Grants $524,528
84.335 Child Care Access and Family Support at An Urban University: A Plan for Student Success and Access $386,466
81.087 Renewable Energy Research and Development $355,904
84.425 Education Stabalization Fund $354,542
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $306,077
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $300,804
84.047 Trio Upward Bound $298,883
84.299 Indian Education Professional Development Grants $280,874
84.044 Trio Talent Search $273,667
84.042 Trio-Student Support Services $261,389
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $260,458
12.010 Youth Conservation Services $254,198
19.009 Academic Exchange Programs - Undergraduate Programs $252,957
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $230,273
93.173 Research Related to Deafness and Communication Disorders $223,860
20.U01 Department of Transportation Miscellaneous $217,928
19.600 Bureau of Near Eastern Affairs $216,894
47.U01 National Science Foundationmiscellaneous $202,671
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $199,363
66.509 Science to Achieve Results (star) Research Program $197,606
84.047 Upward Bound Program 2017-2022 $189,467
19.U01 Department of State Miscellaneous $181,314
93.434 Every Student Succeeds Act/preschool Development Grants $169,514
47.050 Geosciences $158,465
84.217 Trio McNair Post-Baccalaureate Achievement $157,209
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $154,842
12.420 Military Medical Research and Development $151,872
84.129 Clinical Rehabilitation Counseling (clrc) Program $143,747
12.630 Basic, Applied, and Advanced Research in Science and Engineering $139,711
84.217 Ronald E. McNair Postbaccalaureate Achievement Program $137,095
45.163 Promotion of the Humanities Professional Development $136,645
93.865 Child Health and Human Development Extramural Research $132,592
10.RD3 Department of Agriculture Miscellaneous $131,760
47.074 Biological Sciences $125,171
97.067 Homeland Security Grant Program $124,971
93.575 Child Care and Development Block Grant $124,334
93.U03 Health and Human Services-Non Research and Development $119,800
47.076 Stem Education (formerly Education and Human Resources) $116,471
20.701 University Transportation Centers Program $109,180
93.859 Biomedical Research and Research Training $105,689
10.RD8 Department of Agriculture Miscellaneous $103,996
27.011 Intergovernmental Personnel Act (ipa) Mobility Program $99,871
81.U05 Department of Energy Miscellaneous $98,859
15.808 U.s. Geological Survey Research and Data Collection $96,735
15.517 Fish and Wildlife Coordination Act $95,194
27.027 Coronavirus State and Local Fiscal Recovery Funds $94,671
11.439 Marine Mammal Data Program $91,745
15.945 Cooperative Research and Training Programs – Resources of the National Park System $86,413
81.U01 Department of Energy Miscellaneous $86,006
12.U01 Department of Defense Miscellaneous $85,887
93.350 National Center for Advancing Translational Sciences $85,510
15.159 Cultural Resources Management $84,669
10.RD7 Department of Agriculture Miscellaneous $83,198
12.900 Language Grant Program $81,379
93.837 Cardiovascular Diseases Research $79,458
43.012 Space Technology $78,895
45.312 National Leadership Grants $76,702
93.866 Aging Research $76,689
12.910 Research and Technology Development $76,671
12.470 Past Conflict Accounting $75,721
93.867 Vision Research $74,465
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $74,117
47.078 Polar Programs $68,589
15.615 Cooperative Endangered Species Conservation Fund $68,500
93.855 Allergy and Infectious Diseases Research $66,620
84.116 Office of Postsecondary Education - Congressionally-Directed Grants $63,483
84.325 Interdisciplinary Distance Educators Advancing Low-Incidence Students (ideals) $63,321
12.800 Air Force Defense Research Sciences Program $58,037
11.431 Climate and Atmospheric Research $56,895
15.608 Fish and Wildlife Management Assistance $55,952
47.084 Nsf Technology, Innovation and Partnerships $53,424
10.699 Partnership Agreements $50,981
84.324 Special Education - Research Innovation to Improve Services and Results for Children with Disabilities $47,119
93.U01 Department of Health & Human Services Miscellaneous $46,779
15.807 Earthquake Hazards Program Assistance $45,920
43.U01 National Aeronautics & Space Administration Miscellaneous $44,924
15.678 Cooperative Ecosystem Studies Units $44,456
20.205 Highway Planning and Construction $40,166
10.RD6 Department of Agriculture Miscellaneous $39,937
47.049 Mathematical and Physical Sciences $39,393
16.817 Byrne Criminal Justice Innovation Program $37,889
12.300 Basic and Applied Scientific Research $36,513
10.558 Child and Adult Care Food Program $35,772
10.907 Snow Survey and Water Supply Forecasting $32,163
81.U03 Department of Energy Miscellaneous $31,266
81.049 Office of Science Financial Assistance Program $31,042
19.500 Middle East Partnership Initiative $30,485
43.U02 National Aeronautics & Space Administration Miscellaneous $30,252
16.575 Crime Victim Assistance $30,088
20.215 Highway Training and Education $28,499
93.310 Trans-Nih Research Support $27,251
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $27,181
20.U02 Department of Transportation Miscellaneous $27,148
84.044 Educational Talent Search $26,397
10.RD2 Department of Agriculture Miscellaneous $26,039
84.425 Governors Emergency Education Relief Fund $25,000
81.U08 Department of Energy Miscellaneous $24,910
45.024 Promotion of the Arts Grants to Organizations and Individuals $24,068
11.420 Coastal Zone Management Estuarine Research Reserves $24,022
20.200 Highway Research and Development Program $23,364
84.305 Institute of Education Sciences Education Reserarch Grants Program $22,801
81.086 Conservation Research and Development $22,656
10.RD9 Department of Agriculture Miscellaneous $21,057
10.902 Soil and Water Conservation $20,657
93.U02 Department of Health & Human Services Miscellaneous $19,713
66.717 Source Reduction Assistance $19,459
93.856 Extramural Research Programs in the Neurosciences and Neurological Disorders $18,849
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $18,035
47.041 Engineering $17,756
12.902 Information Security Grants $17,167
15.156 Tribal Climate Resilience $17,034
12.U02 Department of Defense Miscellaneous $16,635
12.550 The Language Flagship Grants to Institutions of Higher Education $15,000
16.320 Services for Trafficking Victims $13,430
15.654 National Wildlife Refuge System Enhancements $13,284
10.RD4 Department of Agriculture Miscellaneous $13,143
81.U04 Department of Energy Miscellaneous $12,497
15.805 Assistance to State Water Resources Research Institutes $12,070
43.008 Education $10,375
10.310 Agriculture and Food Research Initiative (afri) $10,262
15.810 National Cooperative Geologic Mapping $9,861
16.834 Domestic Trafficking Victim Program $8,324
15.246 Threatened and Endangered Species $8,226
81.U07 Department of Energy Miscellaneous $7,808
93.879 Medical Library Assistance $7,247
15.244 Fisheries and Aquatic Resources Management $7,056
43.001 Science $6,988
47.075 Social, Behavioral, and Economic Sciences $6,755
12.901 Mathematical Sciences Grants $5,759
10.U02 Department of Agriculture Miscellaneous $5,272
47.070 Computer and Information Science and Engineering $5,000
10.RD5 Department of Agriculture Miscellaneous $4,885
10.RD1 Department of Agriculture Miscellaneous $4,407
66.460 Nonpoint Source Implementation Grants $4,387
84.031 Higher Education Institutional Aid $4,335
93.262 Occupational Safety and Health Program $2,989
11.417 Sea Grant Support $2,957
93.157 Centers of Excellence $2,900
15.245 Plant Conservation and Restoration Management $2,106
12.905 Cybersecurity Core Curriculum $1,871
10.707 Research Joint Venture and Cost Reimbursable Agreements $1,777
15.U01 Department of the Interior Miscellaneous $1,660
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $1,457
81.U06 Department of Energy Miscellaneous $1,317
93.113 Environmental Health $1,243
15.657 Endangered Species Recovery Implementation $32
93.242 Mental Health Research Grants $-165
93.307 Minority Health and Health Disparities Research $-191
81.U02 Department of Energy Miscellaneous $-309
10.309 Specialty Crop Research Initiative $-894
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $-957